課程信息
36,312 次近期查看

100% 在線

立即開始,按照自己的計劃學習。

可靈活調整截止日期

根據您的日程表重置截止日期。

完成時間大約為30 小時

建議:4-12 hours/week...

英語(English)

字幕:英語(English)

您將獲得的技能

Tax PlanningInternational TaxationTransfer PricingBase Erosion And Profit Shifting (BEPS)

100% 在線

立即開始,按照自己的計劃學習。

可靈活調整截止日期

根據您的日程表重置截止日期。

完成時間大約為30 小時

建議:4-12 hours/week...

英語(English)

字幕:英語(English)

教學大綱 - 您將從這門課程中學到什麼

1
完成時間為 9 小時

International tax planning – base case

In this first week, we will start on our journey into the world of international taxation. We will see that the tax planning activities of multinationals have attracted a lot of attention during the past few years. We will examine why planning strategies are now in the public eye, what the public debate is really about and who the key players are. We will also go to the core of international tax planning and build a base case, the elements of which we will study throughout the course.

...
8 個視頻 (總計 48 分鐘), 15 個閱讀材料, 3 個測驗
8 個視頻
The Debate6分鐘
The OECD & the EU5分鐘
Introduction base case8分鐘
Optional: Introduction to symbols2分鐘
Interview: Prof. dr. Kees van Raad7分鐘
Introduction to BEPS7分鐘
15 個閱讀材料
Meet the instructor & his team !5分鐘
Course Syllabus5分鐘
How to pass this course & obtain your certificate5分鐘
Welcome to Leiden University5分鐘
Complete our short survey10分鐘
Community Guidelines & Academic Toolkit10分鐘
Tips for studying online5分鐘
Optional: Recording - Public Accounts Committee hearing on taxation of multinational corporations10分鐘
Resources: Media on the international tax planning debate1小時
Required reading30分鐘
Recommended reading1小時
Required reading30分鐘
Database BEPS10分鐘
Video transcripts - module 110分鐘
OECD & UN model tax conventions1小時
2 個練習
Exercise 12分鐘
Base Case20分鐘
2
完成時間為 4 小時

Design of corporate tax law systems

In this second module, we will start breaking down our tax planning base case. To that end, we will study the design of corporate tax law systems during this module. In the videos and (recommended) reading materials, we analyse the typical design elements of corporate tax law systems.

...
8 個視頻 (總計 45 分鐘), 5 個閱讀材料, 4 個測驗
8 個視頻
Taxable base & rate: intercompany dividends & capital gains4分鐘
Taxation of corporate groups5分鐘
Withholding Tax5分鐘
Interview prof. dr. Kees van Raad4分鐘
Advanced Track: Interest deductions and other financial payments6分鐘
5 個閱讀材料
Required Reading30分鐘
Required Reading30分鐘
Recommended Reading1小時
Video transcripts - module 230分鐘
Optional: Local country corporate tax features survey30分鐘
4 個練習
Exercises 1-36分鐘
Exercise 42分鐘
Exercise 52分鐘
Design of corporate tax law systems20分鐘
3
完成時間為 9 小時

Principles of international taxation & tax treaties

In this third module, we will continue to analyze our tax planning base case. To that end, in module 2, we studied the typical design of corporate tax law systems. In this module, we will look at international aspects of corporate tax law systems (CFC, qualification mismatches). We will also get to the core of international tax law and study double tax treaties.

...
8 個視頻 (總計 63 分鐘), 7 個閱讀材料, 4 個測驗
8 個視頻
Double taxation8分鐘
Distributive rules11分鐘
OECD & BEPS5分鐘
Interview prof. dr. Kees van Raad7分鐘
Advanced Track: Hybrid mismatch arrangements & preventing treaty abuse8分鐘
7 個閱讀材料
Recommended reading1小時
Recommended reading1小時
Required reading30分鐘
Optional: OECD BEPS Project - 2013 Initial Report and 2015 Final Reports1小時
Recommended reading1小時
Required reading30分鐘
Video transcripts - module 330分鐘
3 個練習
Exercise 12分鐘
Exercise 22分鐘
Principles of international taxation & tax treaties20分鐘
4
完成時間為 6 小時

Transfer pricing

In this fourth module, we will be focusing on transfer pricing, a technique which is used to allocate the profits made by a group of companies to the individual group members. Transfer pricing is an area of tax law which is becoming increasingly important. Our study will focus on the basics of transfer pricing: the 'arm's length principle', comparability and transfer pricing methods, but will also address business restructurings and include a case study.

...
10 個視頻 (總計 53 分鐘), 8 個閱讀材料, 3 個測驗
10 個視頻
Traditional transaction methods5分鐘
Transactional profit methods5分鐘
Business restructuring6分鐘
Apple case7分鐘
Outro - Transfer Pricing1分鐘
Interview Prof. Dr. Kees van Raad8分鐘
Advanced Track - Transfer pricing of intangibles5分鐘
8 個閱讀材料
Required reading30分鐘
Recommended reading1小時
Recommended reading30分鐘
Required reading30分鐘
Recommended reading30分鐘
Recommended reading30分鐘
Required reading30分鐘
Video transcripts - module 430分鐘
3 個練習
Exercise 12分鐘
Exercise 22分鐘
Transfer pricing20分鐘
4.9
142 個審閱Chevron Right

36%

完成這些課程後已開始新的職業生涯

28%

通過此課程獲得實實在在的工作福利

15%

加薪或升職

來自国际税法反思的熱門評論

創建者 VMDec 27th 2018

Excellent course. A very good overview of the current international tax issues. It can be quite challenging for a beginner, but still accessible. I strongly recommend to take the time to do it whole.

創建者 PBJun 9th 2016

This is a FIVE STAR course for completeness and structure. Plenty of material available. I really would welcome to be informed by the Leiden University in case of further course on tax subjects.

講師

Avatar

Prof. Dr. Sjoerd Douma

Faculty of Law
International Tax Center

關於 莱顿大学

Leiden University is one of Europe's foremost research universities. This prominent position gives our graduates a leading edge in applying for academic posts and for functions outside academia. Leiden University is the oldest university in the Netherlands. It was founded in February 1575, as a gift from William of Orange to the citizens of Leiden after they had withstood a long siege by the Spanish. Our motto is: Praesidium Libertatis — Bastion of Liberty....

常見問題

  • 注册以便获得证书后,您将有权访问所有视频、测验和编程作业(如果适用)。只有在您的班次开课之后,才可以提交和审阅同学互评作业。如果您选择在不购买的情况下浏览课程,可能无法访问某些作业。

  • 您购买证书后,将有权访问所有课程材料,包括评分作业。完成课程后,您的电子课程证书将添加到您的成就页中,您可以通过该页打印您的课程证书或将其添加到您的领英档案中。如果您只想阅读和查看课程内容,可以免费旁听课程。

還有其他問題嗎?請訪問 學生幫助中心